The administrative entities that are a level below of Districts are named as Sub-districts (officially Co-district) in Assam.
Since India's independence in 1947, the administrative entities of Assam have increased over a period of time.
With 54 subdivisions initially, the Government of Assam incorporated 24 more sub-districts[1][2] with 5 new districts[3] on 26 January 2016,[4] increasing the count to 78.
Where the subdivisions are the administrative units, the terms, such as Tehsils or Mandals represent revenue collecting units under a district administration, and both are treated as sub–districts.
In present the total number of subdivisions are 78.